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    <title>Claim of input tax credit and provisional acceptance thereof.</title>
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    <description>Registered persons may, subject to prescribed conditions and restrictions, self-assess and claim eligible input tax credit in their return, whereupon the claimed amount is provisionally credited to their electronic credit ledger and may be utilised only for payment of the self-assessed output tax declared in that return.</description>
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      <description>Registered persons may, subject to prescribed conditions and restrictions, self-assess and claim eligible input tax credit in their return, whereupon the claimed amount is provisionally credited to their electronic credit ledger and may be utilised only for payment of the self-assessed output tax declared in that return.</description>
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